Public-private partnerships (PPPs) can sometimes be perceived as a means for delivering infrastructure for free. A more nuanced but still inexact view is that they are a mechanism to overcome fiscal constraints. Some argue, perhaps rightly, that often governments enter PPP contracts without...

This paper attempts to assess the impact of the practical public financial management (PFM) dimensions on fiscal performance in 86 countries observed between 2005 and 2019. Based on augmented panel data models, we conclude that internal audit and the availability of information on resources...